Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 10   Foreign hybrids

Part 2   Amendment of the Income Tax Assessment Act 1997

14   Section 112-97 (after table item 20)

Insert:

20A

An entity becomes or ceases to be a foreign hybrid

The total cost base and reduced cost base

Sections 830-80 and 830-85


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